SMT. SANDHYA RANJIT BARADIA,MUMBAI vs. ITO 23(3)(2), MUMBAI

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ITA 3172/MUM/2019Status: DisposedITAT Mumbai23 November 2021AY 2009-102 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal acknowledged that once a matter is settled under the Vivad Se Vishwas Scheme, the related appeals are to be withdrawn. Therefore, the appeals were dismissed as withdrawn.

What were the facts?

The assessee filed petitions seeking withdrawal of appeals for assessment years 2009-10 and 2012-13. The reason for withdrawal was that the matter was settled under the Vivad Se Vishwas Scheme 2020.

What were the issues?

Whether appeals can be withdrawn and dismissed when the matter has been settled under the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH,

Before: SHRI M. BALAGANESH, AM & SHRI AMARJIT SINGH, JM

Hearing: 23/11/2021Pronounced: 23/11/2021

O R D E R PER AMARJIT SINGH (JM):

1. 1. The assessee has moved petition seeking withdrawal of the appeals and the assessee has also filed Form 4, on the ground that the matter is settled under Vivad Se Vishwas Scheme 2020.

2. Learned Departmental Representative does not oppose the prayer so made by the assessee.

3. There is no dispute that once the matter is resolved under Vivad Se Vishwas Scheme 2020, the related appeals are required to be withdrawn.

4. In view of the above position, as also bearing in mind entirely of the case, we deem it fit and proper to dismiss the appeals as withdrawn. & 3173/Mum/2019 A.Ys.2009-10 & 2012-13 5. In the result, the appeals are dismissed as withdrawn. Pronounced in the open court today on the 23/11/2021

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